The CLGS 32 6 form (Residency Certification Form) is issued by the Pennsylvania Department of Community and Economic Development (DCED). Employers use it to collect the Political Subdivision (PSD) codes and Local Earned Income Tax (EIT) rates for each employee's home address and work location. Accurate completion ensures the correct amount of local EIT is withheld from each paycheck.
Employees must complete and submit this form in several situations:
The form collects information in two main sections. The first covers your home address, municipality name, county, home PSD code, and resident EIT rate. The second covers your employer's work location address, work location municipality, work PSD code, and non-resident EIT rate. You must sign and date it under penalty of perjury.
A Political Subdivision (PSD) code is a six-digit number that identifies a specific Pennsylvania taxing jurisdiction. The resident EIT rate is what your home municipality charges on earned income. The non-resident EIT rate applies when you work in a different municipality from where you live. Both rates are available through the DCED PSD code lookup tool.
Most employees working in Pennsylvania localities must complete the CLGS 32 6 form at least once. This includes full-time, part-time, and seasonal workers. Employees who live and work in the same municipality still complete it because the employer needs the PSD code for proper withholding. Non-residents working in Pennsylvania jurisdictions must also certify their home address municipality information.
| Question | Answer |
|---|---|
| Form Name | CLGS 32 6 Residency Certification Form |
| Issued By | Pennsylvania DCED |
| Form Length | 1 page |
| Purpose | Local Earned Income Tax (EIT) Withholding |
| Who Completes It | Pennsylvania employees |
| When Required | New hire, address change, work location change |
| Fillable Online? | Yes, with FormsPal PDF editor |